Budget   Planning 


in 


Social  Case  Work 


Committee  on  Home  Economics 
The  Chanty  Organization  Society 
105  East  22d  Street  New  York 

Price  i  5  cents 
Bulletin  No.  3  September,  1919 


COMMITTEE  ON  HOME  ECONOMICS 

THE  CHARITY  ORGANIZATION  SOCIETY 

OF  THE  CITY  OF  NEW  YORK 


MAURICE  A.  BIGELOW,  Chairman 
Teachers  College,  Columbia  University 


SUB-COMMITEE  ON 
BUDGET  METHODS  AND  STANDARDS 


JULIA  I.  ARONSON,  Chairman 
Home  Service  Section 
N.  Y.  County  Chapter 
American  Red  Cross 

BENJAMIN  R.  ANDREWS 
Teachers  College, 
Columbia  University 

ROBERT  EMMETT  CHADDOCK 


•  ^/3Ej€.T^ABtT;H«C.  JCoVDIT*- 

*  Pratt  'Institute'  '•' 

KATHARINE  A.  FISHE* 
Teachers   College, 
Columbia  University 


MARGARET  LEAL 

New  York  School 
of  Social  \York 

ISABEL  ELY  LORD 
Pratt  Institute 

MATILDA  J.  MCKEOWN 
Teachers  College, 
Columbia  University 

MARY  L.  SCHAPIRO 

United  Hebrew  Charities 

EMMA  A.  WINSLOVV 

Charity  Organization  Society 

and 

Teachers  College 
Columbia  University 


Report  written  by  EMMA  A.  WINSLOW 

crrr 


Budget  Planning  in  Social  Case  Work 

The  human  mind,  even  if  well  trained,  is  but  rarely  able  to 
understand  complex  problems  without  dividing  them  into  dis- 
tinctive parts  sufficiently  simple  to  be  understood.  The  determina- 
tion of  the  present  cost  of  living  in  a  particular  family  is  usually 
a  difficult  and  complex  problem  in  social  case  work,  and  even  more 
difficult  is  the  determination  of  the  modifications  in  income  and 
expenditure  essential  for  the  maintenance  of  the  living  standards 
desired  for  a  family  under  a  case-work  plan. 

It  is  believed  by  this  Committee  that  the  custom  of  budget 
planning  can  be  made  of  marked  service  in  helping  case  workers 
to  solve  such  problems  of  living  costs,  and  greater  attention  to 
budget  planning  in  social  case  work  is  strongly  recommended. 

The  budget  is  a  detailed  estimate  of  probable  income  and  ex- 
penditure during  a  coming  period  of  time.  It  analyzes  living 
costs  and  expresses  the  result  of  this  analysis  in  simple  concise 
form  for  easy  study  and  reference.  It  uses  figures  in  connection 
with  brief  and  fairly  uniform  word  descriptions,  and  figures  are 
the  shortest  and  most  accurate  form  of  description.  Its  prepar- 
ation requires  the  collection  of  essential  information  concerning 
a  family's  living  costs  during  the  course  of  the  investigation,  and 
the  definite  formulation  of  a  practical  working  plan  in  the  terms 
of  dollars  and  cents  for  keeping  income  and  expenditures  in  the 
desired  adjustment  during  the  budget  period.  It  shows  defects 
in  present  expenditure  tendencies  and  points  the  way  toward 
remedial  effort.  Most  important  of  all,  perhaps,  it  helps  family 
and  social  worker  to  plan  ahead  with  reference  to  necessary  ex- 
penditures rather  than  adjusting  present  expenditures  simply  to 
meet  present  needs. 

A  household  budget  is  not  the  same  as  a  household  account 
and  may  or  may  not  be  associated  with  account  keeping.  An 
account  is  a  more  or  less  accurate  statement  concerning  money 

[3] 


during  a  past  period  of  time,  and  often  does 
,not  functioh"*in%iho,(iifying  future  expenditures  unless  consider- 
•abl&|time»is  sjie*i"t  in  Studying  critically  the  data  contained  in  the 
account.  A  budget 'is  a  plan  for  the  future.  If  properly  planned 
and  utilized,  it  is  an  active  dynamic  force  in  improving  expendi- 
tures and  keeping  them  in  the  desired  relationship  to  one  another 
and  to  the  total  family  income. 

The  keeping  of  an  account  has  to  be  done  by  the  person  or  per- 
sons who  are  actually  receiving  and  spending  the  money,  or 
some  person  closely  associated  with  them.  The  budget  may  or 
may  not  be  prepared  by  the  family  whose  expenditures  it  is  at- 
tempting to  control,  although  it  should  be  based,  of  course,  upon 
accurate  budget  data  concerning  the  family's  income  and  expendi- 
tures as  secured  in  the  investigation.  The  family  may  or  may 
'not  understand  the  full  purpose  of  the  budget  plan,  and  effective 
budget  work  is  often  done  where  the  case  worker  uses  the  budget 
.plan  simply  as  the  basis  for  financial  advice  or  aid  to  the  family 
rather  than  as  a  means  of  training  the  family  to  adjust  its  own 
expenditures. 

Budget  planning,  whether  mental  or  written,  acts  as  a  short 
cut  to  accurate  thinking  concerning  a  family  or  personal  financial 
situation.  It  helps  to  prevent  the  case  worker  from  expecting 
the  impossible  from  people  living  on  inadequate  incomes — for 
dark,  overcrowded  rooms,  scanty  wardrobes,  limited  household 
equipment  and  furnishings,  and  a  bread  and  coffee  dietary  are 
sometimes  all  that  a  family  can  afford  rather  than  what  would 
be  provided  if  the  income  were  larger. 

The  planning  of  a  budget  also  proves  of  service  in  case-work 
sometimes  by  indicating  the  need  for  further  investigation  with 
reference  to  sources  of  present  income.  The  purchasing  power 
of  a  certain  amount  of  money  is  limited,  and  there  is  usually 
reason  for  suspicion  that  unknown  sources  of  income  exist  if  a 
family  is  found  able  to  maintain  without  apparent  effort  a  com- 
fortable standard  of  living  on  a  stated  income  inadequate  in 
amount  to  cover  known  necessary  expenditures. 

If  relief  grants  are  to  be  made  part  of  the  case-work  plan, 
the  preparation  of  a  detailed  budget  is  perhaps  especially  valu- 
able because  of  its  effect  in  lessening  waste  of  relief  funds  by 
keeping  aid  closely  adapted  to  personal  need.  Also  it  puts  such 

[4] 


aid  on  a  sound  business  basis  and  usually  insures  a  fairer  and 
more  equable  use  of  funds  with  less  danger  that  extra  assistance 
be  given  to  people  who  constantly  demand  it  and  that  insufficient 
assistance  be  given  to  those  who  prefer  to  deny  themselves  to  an 
extreme  rather  than  ask  for  extra  aid. 

Ideally,  as  already  indicated,  budget  planning  should  also  be 
the  basis  for  any  educational  work  which  involves  readjustment 
in  expenditure  habits,  for  much  harm  may  come  from  such  advice 
which  is  not  based  on  full  knowledge  of  family  customs  and  needs. 

Budget  planning  is  not  a  mere  matter  of  office  routine.  It  re- 
quires that  the  case  worker  secure  essential  budget  facts  during 
the  process  of  investigation.  It  also  requires  that  the  case  worker, 
the  supervisor  and  the  family  recognize  the  budget  plan  as  an 
important  factor  in  the  investigation  and  in  the  plan  of  treatment, 
and  one  which  requires  constant  consideration  and  revision  as 
treatment  plans  develop  or  additional  budget  facts  are  secured 
as  the  result  of  further  investigation. 

In  order  that  a  budget  may  be  planned  for  a  particular  family 
certain  information  must  have  been  secured,  for  there  is  no  surety 
that  a  normal  expenditure  along  a  given  line  will  prove  the  de- 
sirable one  for  a  particular  family.  Normal  families  have  fairly 
normal  expenditures,  but  most  families  under  the  care  of  a  case- 
working  agency  are  removed  from  normality  to  a  greater  or 
lesser  degree  and  their  economic  problems  as  well  as  their  social 
problems  require  careful  and  individual  consideration. ' 

The  Committee  recommends  that  standards  of  normal  expendi- 
ture be  used  as  a  guide  in  planning  budgets  for  particular 
families,  but  that  main  emphasis  be  placed  upon  the  securing  of 
detailed  information  during  investigation  concerning  previous 
and  present  habits  of  expenditure  in  each  family,  as  the  basis 
for  a  budget  plan  which  will  be  an  expression  of  desired  living 
standards  for  that  family  in  the  future.  Good  case  work  gives 
us  the  basis  for  individualizing  family  and  personal  problems,  and 
it  would  seem  that  it  should  also  give  us  the  facts  necessary  for 
the  preparation  of  an  individualized  budget  plan. 

This  report  discusses  first  in  considerable  detail  the  nature 
of  the  information  which  seems  essential  as  the  basis  for  the 
budget  plan  and  the  reasons  why  different  families  of  similar 
composition  need  to  spend  different  amounts  for  food,  clothing 

[5] 


and  other  parts  of  the  budget  in  order  to  maintain  a  desired  living 
standard.  The  report  then  discusses  methods  of  budget  plan- 
ning under  three  divisions :  first,  methods  of  securing  necessary 
budget  information;  second,  methods  of  preparing  the  budget  in 
written  form ;  third,  methods  of  utilizing  the  budget  plan  to  im- 
prove living  conditions. 

I.     NECESSARY  INFORMATION  FOR  BUDGET  PLAN 

BACKGROUND  FACTS 

Because  past  living  standards  have  great  influence  on  present 
and  future  living  standards,  it  is  essential  that  they  be  given  con- 
sideration in  the  budget  plan. 

Did  the  family  ever  live  according  to  desirable  standards? 
If  so,  where?  And  when?  If  such  standards  are  no  longer 
maintained,  why  not?  Is  it  simply  that  income  has  been  lowered 
in  comparison  with  the  family's  living  cost?  Or  has  there  been 
a  loss  in  some  one  or  more  of  the  personal,  family  and  community 
influences  which  function  in  connection  with  income  in  controlling 
the  maintenance  of  a  desirable  living  standard? 

If  the  family  apparently  never  lived  according  to  satisfactory 
standards,  why  not?  Was  it  because  of  inherent  inability  to  do 
so,  lack  of  opportunity,  or  wasted  opportunity  ?  \Yas  the  income 
ever  sufficiently  adequate  to  provide  suitable  living  quarters, 
necessary  furnishings,  necessary  food,  clothing,  education  ?  Was 
there  a  burden  of  debt  payments,  heavy  expenses  for  health  care, 
financial  aid  to  relatives  or  friends,  or  other  necessary  outgo  which 
made  it  impossible  for  a  given  income  to  provide  its  customary 
standard  of  living? 

Fairly  definite  information  concerning  the  family's  income 
and  expenditures  during  past  periods  of  time  is  of  distinct  service 
in  answering  these  questions.  Especially  if  this  data  is  presented 
in  budget  form  will  it  give  a  picture,  or  a  succession  of  pictures, 
of  the  economic  difficulties  which  the  family  has  faced,  or  the 
economic  possibilities  of  which  it  did,  or  did  not,  take  full  ad- 
vantage. 

Such  data  is  also  a  valuable  basis  for  planning  present  and 
future  budgets  for  the  family,  and  for  guiding  the  family  in  any 
necessary  budget  adjustments.  With  families  who  previously 

[6] 


lived  according  to  desirable  standards  on  an  adequate  income  and 
who  are  now  living  according  to  less  desirable  standards  on  an 
inadequate  income,  data  concerning  past  expenditures  may  be 
far  better  as  the  basis  for  a  relief  budget  plan  than  estimates 
of  present  expenditures.  It  must  be  remembered,  however,  that  liv- 
ing costs  have  changed  rapidly  during  the  last  few  years,  and  that 
the  cost  of  living  in  a  particular  family  may  have  changed  de- 
cidedly because  of  differences  in  the  size  of  the  family  or  in  certain 
of  its  special  expenditure  requirements.  Figures  of  past  income 
and  expenditure  arc  good  background  facts,  but  they  require  in- 
terpretation when  used  as  a  direct  aid  in  planning  a  present 
budget. 

PRKSENT  Bt*D(;i:r  FACTS 

In  addition  to  securing  facts  concerning  a  family's  budget  in 
the  past,  it  is  essential  that  the  ca>e  worker  secure  a  considerable 
amount  of  information  concerning  the  family's  present  and  prob- 
able future  income  and  expenditures,  and  the  family's  particular 
needs  which  will  have  to  IK-  given  special  attention  in  preparing 
a  budget  plan  which  will  be  effective  in  securing  the  attainment 
of  desired  living  standards. 

The  following  suggestions  concerning  factors  which  affect 
family  income  and  expenditures  will  perhaps  prove  helpful  to  the 
case  worker  in  securing  essential  budget  information  and  inter- 
preting its  value  in  relation  to  the  budget  plan. 

Income 

\Yhat  arc  the  various  sources  of  family  income?  How  much 
is  received  regularly  from  each? 

Is  there  likelihood  of  an  increase  in  income  in  the  immediate 
future?  Or  is  there  chance  of  a  decrease?  Will  earnings  probably 
be  higher  soon  because  of  better  health?  Because  of  greater  in- 
dustrial efficiency?  Because  of  a  busy  season  in  the  trade?  Or 
will  earnings  be  lessening  because  health  or  other  conditions  will 
be  interfering  with  regular  employment?  Because  there  will 
be  less  work  possible  during  the  slack  season  in  the  trade?  Will 
friends  and  relatives  soon  be  able  to  help  the  family  to  a  smaller  or 
larger  extent?  Can  assistance  from  other  social  agencies  be  in- 
creased if  necessary?  Or  will  a  smaller  amount  of  aid  soon  be 
given  to  the  family  ? 

[71 


How  regularly  is  the  stated  income  received?  Is  the  amount 
underestimated  by  the  family  or  overestimated?  William  is  said 
to  be  earning  $12.00  a  week.  Does  this  mean  that  he  ideally 
earns  this  sum  but  actually  earns  only  $10.00  a  week  on  an 
average?  Or  does  it  mean  that  he  earns  at  least  $12.00,  but 
usually  earns  about  $15.00?  If  relatives  or  friends  are  assisting, 
is  the  generous  giving  which  is  described  a  frequent  act  or  a  rare 
act?  Is  there  tendency  to  underestimate  the  amount  which  is 
given  fairly  regularly  in  small  amounts? 

With  reference  to  income  even  more  than  with  reference  to 
expenditures  is  accurate  data  essential  as  the  basis  for  the  budget 
plan.  Without  the  estimated  amount  of  money,  estimated  ex- 
penditures cannot  be  made.  With  more  than  the  expected  amount 
of  income,  the  planned  method  of  expenditure  may  not  use  the 
money  to  the  best  advantage. 

Housing  and  Housekeeping  Expenditures 

What  is  the  rental  paid?  When  is  it  due?  Is  it  paid  to  date? 
Is  heat,  light  or  hot  water  included  in  rental?  If  the  house  is 
owned,  what  are  the  taxes,  insurance,  and  other  expenses  of 
house  ownership? 

Does  a  low  rental  for  a  particular  family  mean  high  carfare 
expense  to  work,  school,  church,  stores,  recreation  opportuni- 
ties, etc.? 

Are  there  enough  rooms  suitably  arranged  for  healthful  living 
conditions  ?  For  moral  decency  ?  Are  sunshine  and  fresh  air  a 
possibility  or  an  impossibility? 

Is  an  apparently  low  rental  a  wise  economy  or  a  wasteful  ex- 
travagance for  this  family?  Is  an  apparently  high  rental  a  need- 
less extravagance  for  this  family  or  money  well  invested? 

What  are  the  family's  expenses  for  coal  ?  gas  ?  wood  ?  oil  ?  ice  ? 
laundry  and  cleaning  supplies? 

Could  these  be  lessened  by  increasing  the  efficiency  of  the  heat- 
ing, lighting,  cleaning  and  storage  equipment,  or  by  helping  the 
family  to  use  supplies  more  economically? 

Are  expenditures  necessarily  above  normal  because  of  housing 
conditions  or  because  of  the  family's  mode  of  life?  No  coal 
storage  space  makes  a  high  coal  cost.  Loosely  fitting  doors  and 
windows,  cracks  and  crevices  in  walls  and  frame,  aid  ventilation 

[8] 


but  increase  heating  bills.  Dark  rooms  mean  high  lighting  bills, 
especially  if  a  dark  room  is  a  kitchen  or  other  room  in  frequent  use 
during  the  day  time.  Hours  of  work  also  affect  the  fuel  and  light 
expenditure.  If  the  adults  in  the  family  are  at  work  during  the  day 
and  the  children  are  in  a  nursery  or  at  school,  the  fuel  expenditure 
for  the  family  during  the  cold  weather  will  be  much  lower  than  in 
a  family  where  the  mother  is  at  home  all  day  caring  for  young 
children.  If  housekeeping  tasks  have  to  be  performed  before  and 
after  work,  or  if  some  member  of  the  family  goes  to  work  very 
early  in  the  morning  or  returns  late  at  night,  the  lighting  bills 
will  be  considerably  higher  than  if  regular  housekeeping  and 
sleeping  hours  can  be  maintained. 

Cleaning  supplies  are  expensive,  especially  if  janitress  work  is 
done  and  supplies  are  not  provided  by  the  landlord.  The  cost  of 
fuel  and  laundry  supplies  for  home  laundry  work  is  considerable, 
and  lessens  the  net  profit  by  increasing  the  expenditure  figure 
for  this  item  in  the  household  budget. 

Personal  cleanliness  is  fairly  expensive  as  well  as  difficult  in 
families  where  the  working  members  are  engaged  in  tasks  which 
soil  body  and  clothing. 

The  cost  of  ice  is  an  appreciable  item  at  the  present  ice  prices, 
but  its  purchase  during  hot  weather  may  mean  a  corresponding 
saving  in  lessened  food  waste  and  may  prevent  considerable 
illness,  especially  among  babies,  by  keeping  milk  and  other  perish- 
able foods  from  deteriorating  quickly  into  a  harmful  condition. 

The  life  of  household  furnishings  and  equipment  is  not  unlim- 
ited, for  dishes  will  break  and  sheets  and  pillow  cases  will  wear 
out  even  if  used  with  great  care.  Also,  the  number  and  kind  of 
articles  necessary  for  the  maintenance  of  a  desirable  living 
standard  vary  with  changes  in  the  size  of  the  family  and  the  size 
of  living  quarters. 

The  expenditures  for  all  household  furnishings  may  be  con- 
sidered as  a  separate  budget  item,  but  usually  it  proves  simpler 
to  estimate  as  a  separate  item  expenditures  for  the  larger  and 
more  expensive  articles  which  represent  a  real  investment,  such 
as  beds,  stoves,  sewing  machines,  etc.,  and  to  allow  as  a  part  of 
the  housekeeping  expenditures  a  sufficiently  high  amount  to  cover 
the  cost  of  replacing  necessary  dishes,  towels,  sheets,  and  other 
articles  of  less  cost  and  less  permanent  value. 

[9] 


All  these  expenditures  vary  considerably  from  family  to  family, 
and  are  also  affected  by  other  expenditures  under  the  budget  plan. 
It  would  seem  necessary,  therefore,  to  study  them  carefully  in  its 
preparation. 

Food  Expenditures 

Is  a  large  number  of  calories  required  for  one  or  more  mem- 
bers of  the  family  because  of  heavy  physical  work?  Active 
recreational  life?  Diseased  condition? 

Is  there  a  pregnant  or  nursing  woman  in  the  family  who  will 
require  a  larger  quantity  of  an  especially  adequate  dietary?  Is 
there  an  undernourished  child  in  the  family  or  a  person  convales- 
cing from  a  serious  illness,  with  consequent  need  for  a  generous 
dietary  to  make  up  for  past  losses? 

Is  any  member  of  the  family  suffering  from  a  diseased  condi- 
tion which  necessitates  the  use  of  a  special  diet  consisting  of 
fairly  expensive  types  of  food? 

Is  the  family  accustomed  to  use  a  large  proportion  of  its  food 
money  for  the  purchase  of  meat  and  other  foods  high  in  cost  in 
relation  to  nutritive  value  ?  Does  it  use  only  the  more  expensive 
kinds  and  cuts  of  meat,  the  more  costly  kinds  of  fruits,  vegetables, 
cereals,  fats,  "imported  luxuries,"  etc.? 

Differences  in  food  costs  in  families  of  different  racial  groups 
and  different  income  levels  are  dependent  upon  the  quantities 
and  types  of  the  various  foods  used.  As  the  basis  for  the  budget 
plan,  and  also  as  the  basis  for  educational  effort  towards  better 
food  habits,  it  would  seem  to  be  essential  for  the  case  worker  to 
secure  definite  information  concerning  a  family's  present  dietary 
needs  and  local,  racial,  or  religious  customs,  with  reference  to 
kinds  of  food  used  and  their  proportionate  consumption.  An 
expensive  dietary  is  not  always  an  adequate  one  and  the  mere 
statement  of  the  total  amount  spent  for  food  by  the  family  is  not 
always  a  test  of  adequacy. 

Does  the  family  have  easy  access  to  public  markets,  cash  stores, 
co-operative  stores  and  other  agencies  with  a  low  selling  cost? 
Or  do  most  purchases  have  to  be  made  in  neighborhood  stores 
run  on  a  credit  basis  where  prices  are  often  necessarily  high? 

Does  the  family  have  time  for  thrifty  food  selection  and  prep- 
aration? Or  is  the  main  thought  and  energy  spent  on  work  out- 

[10] 


side  the  home?  Is  there  sufficient  knowledge  and  managing 
ability  so  that  the  maximum  of  return  will  come  from  each  ex- 
penditure and  therefore  there  will  be  no  money  or  food  waste  ? 

Is  there  adequate  equipment  for  food  preparation  and  storage? 
Or  is  the  range  in  the  family  dietary  limited  by  the  number  of 
cooking  utensils  and  the  efficiency  of  the  equipment?  How 
can  cereals  be  properly  cooked  when  the  only  cooking  dish  is  a 
frying  pan  ?  And  how  can  anything  be  properly  baked  in  a  stove 
whose  oven  can  be  made  only  luke-warm?  Do  food  purchases 
have  to  be  made  practically  on  a  meal  basis  because  of  lack  of 
suitable  storage  space? 

These  factors  all  affect  the  amount  of  the  necessary  food  ex- 
penditure, and  it  would  seem  that  their  influence  should  be  ascer- 
tained and  given  due  consideration  in  the  budget  plan  and  in  the 
development  of  remedial  effort  to  lessen  unfavorable  influences. 

Clothing  Expenditures 

Definite  data  on  past,  present  or  future  clothing  expenditures 
can  usually  be  secured  only  with  considerable  difficulty,  for  the 
necessary  wardrobe  varies  greatly  according  to  age,  sex,  climate, 
season,  occupation,  health,  recreational  customs,  personal  tastes, 
etc.  Clothing  purchases  are  made  at  varying  intervals  according 
to  immediate  needs  or  income  possibilities  and  their  total  amount 
during  a  certain  period  of  time  is  usually  not  realized  by  the 
individual  or  by  the  family,  nor  will  this  amount  of  necessity  be 
the  amount  required  during  a  coming  period  of  time  for  the 
maintenance  of  the  same  clothing  standard.  Hence  with  clothing 
even  more  than  with  food  is  it  necessary  to  base  the  budget  esti- 
mate upon  an  individualization  of  the  requirements  of  the  various 
members  of  the  family  and  the  ways  in  which  these  needs  can  best 
be  met. 

As  will  be  seen,  the  estimating  of  the  amount  of  necessary 
clothing  expenditures  in  connection  with  the  budget  plan  is  not  a 
simple  matter,  but  it  is  believed  that  it  can  be  made  far  more  so 
if  emphasis  is  placed  upon  securing  in  the  investigation  fairly 
detailed  information  about  a  family's  clothing  needs  expressed  in 
terms  of  articles  of  clothing,  and  then  translating  them  into  costs 
rather  than  starting  with  an  average  cost  and  trying  to  adapt  it 
to  the  family  or  the  family  to  it. 

[11] 


What  are  the  family's  personal  standards  with  reference  to 
clothing?  Does  the  fact  that  they  cannot  be  especially  well 
dressed  interfere  with  attendance  at  church,  social  gatherings, 
places  of  recreation,  with  willingness  to  entertain  company  and 
visit  friends  and  relatives?  Or  is  the  question  of  dress  a  matter 
of  comparatively  minor  importance  in  the  family  life?  Is  it 
necessary  to  develop  in  the  family  a  greater  appreciation  of  the 
importance  of  suitable  dress  at  home  and  outside  the  home?  Or 
is  it  a  question  of  helping  the  family  to  lessen  its  dependence  upon 
a  false  or  too  costly  dress  standard  which  interferes  with  the 
richest  and  fullest  development  of  life? 

Are  there  health  conditions  which  require  special  attention  to 
the  adequacy  and  type  of  clothing?  An  unsuitably  clothed  body 
as  well  as  an  unsuitably  fed  body  is  less  resistant  to  disease,  and 
is  less  able  to  withstand  its  ravages  or  to  convalesce  from  its 
effects. 

Does  the  place  and  nature  of  employment  of  working  members 
of  the  family  cause  a  high  clothing  expenditure?  In  certain 
places  and  types  of  employment  a  rather  expensive  standard  of 
dress  is  required;  advancement  and  often  the  holding  of  a  job 
is  dependent  upon  the  maintenance  of  this  standard  as  well  as 
upon  the  quality  of  work  done.  Frequently  there  is  necessary 
extra  expenditure  for  high  boots,  rubber  shoes,  aprons,  caps, 
overalls  and  other  articles  of  working  equipment,  and  there  may 
be  unusually  heavy  wear  on  these  and  other  garments  because 
of  the  nature  of  the  tasks  performed. 

Are  the  children  of  the  family  unusually  active  and  conse- 
quently hard  on  their  clothing?  Have  they  been  trained  to  take 
proper  care  of  their  clothing? 

Is  clothing  purchased  for  cash  or  on  the  installment  plan?  Is 
it  purchased  new  or  second-hand?  Is  there  sufficient  time  free 
from  other  work  for  the  making,  re-making  and  repairing  of 
garments  ?  Is  there  sufficient  knowledge  and  skill  so  that  clothing 
is  thriftily  selected  and  given  use  and  care  which  will  prolong  its 
period  of  service  to  the  utmost?  Are  articles  made  at  home? 
Or  are  all  articles  purchased  ready-made?  Is  there  necessary 
knowledge  concerning  relative  values  in  clothing  selection  and 
use  under  American  living  conditions? 

What  is  the  present  condition  of  the  family  wardrobe  in  rela- 

[12] 


tion  to  needs  during  a  certain  period  of  time  ?  Is  the  family  sup- 
plied with  enough  articles  for  suitable  dressing  and  for  necessary 
changes  for  cleanliness?  Are  there  interested  friends,  relatives, 
employers,  or  relief-giving  agencies  who  will  probably  give  the 
family  a  certain  amount  of  assistance  in  the  form  of  clothing? 
If  so,  will  this  probably  be  in  the  form  of  partly  worn  articles 
which  may  or  may  not  be  essential  and  of  immediate  use,  or  in 
the  form  of  new  shoes,  stockings,  shirts  and  other  essential  articles 
which  have  to  be  frequently  purchased  ? 

If  the  budget  is  being  prepared  as  part  of  a  relief  plan,  will 
relief  probably  be  given  for  a  short  period  of  time  or  for  a  long 
period?  If  the  family  is  soon  to  be  self-supporting,  can  all  cloth- 
ing purchases  be  postponed  until  this  time  ?  Or  are  Johnnie's  only 
shoes  already  worn  out  and  are  other  clothing  purchases  as  vitally 
and  immediately  necessary?  If  relief  is  probably  to  be  given 
as  part  of  a  continued  plan,  what  expenditures  are  immediately 
necessary  in  order  that  the  wardrobe  should  become  adequate? 
If  a  considerable  expenditure  for  clothing  is  necessary,  will  it 
prove  disastrous  to  the  plan  of  treatment  to  provide  this  clothing 
rapidly  as  special  aid?  Or  will  it  be  better  to  make  the  ward- 
robe adequate  gradually  by  means  of  a  succession  of  special 
grants  or  by  means  of  a  fairly  generous  cash  allowance  until 
the  family  has  made  necessary  purchases  and  the  allowance  can 
be  reduced  to  the  amount  necessary  for  repair  and  replacement 
costs?  If  the  wardrobe  is  already  in  an  adequate  condition,  how 
much  expenditure  will  be  necessary  during  the  time  for  which 
the  budget  is  being  planned  in  order  that  the  clothing  needs  of  the 
family  will  continue  to  be  adequately  met? 

Other  Expenditures 

In  addition  to  expenditures  for  food,  rent,  housekeeping  sup- 
plies and  clothing,  most  families  have  a  number  of  other  expendi- 
tures concerning  which  it  is  advisable  to  secure  definite  informa- 
tion as  the  basis  for  the  budget  plan. 

Is  carfare  expenditure  necessary?  If  so,  how  much?  Are 
lunches  or  other  meals  purchased  regularly  away  from  home?  If 
so,  what  is  their  approximate  cost?  Are  the  entire  earnings  of 
the  working  members  of  the  family  turned  into  the  family  fund 
and  necessary  refunds  made  for  carfare,  lunches  and  spending 

[13] 


money  ?  Or  is  only  a  part  of  the  earnings  turned  into  the  family 
fund  and  the  remainder  kept  for  personal  use?  If  so,  is  this 
amount  used  for  the  purchase  of  clothing  as  well  as  for  other  per- 
sonal expenses?  Would  any  modifications  in  present  practices 
develop  better  family  relationships  or  cause  a  more  equable  use 
of  the  total  family  income  ? 

Is  there  expenditure  for  nursery  care  for  children?  Remem- 
ber that  expenditure  for  lunches  or  nursery  care  lessens  the 
amount  required  for  the  purchase  of  food  for  home  use  and  that 
these  three  items  in  the  budget  are  closely  related  to  one  another. 

Adequate  health  care  requires  a  certain  expenditure  for  toilet 
articles,  tooth  brushes,  dental  care,  simple  household  remedies, 
etc.,  even  if  all  members  of  the  family  are  in  fairly  good  physical 
condition.  The  cost  of  hair  cuts  and  shaves  is  a  considerable  item 
in  some  family  budgets.  How  much  will  these  items  cost  in  this 
particular  family? 

With  illness  there  is  nearly  always  extra  expense  for  clinic 
fees,  special  medical  or  nursing  care,  medicine,  carfare  to  doctors, 
hospitals  or  clinics,  telephone  calls,  and  other  expenses  which 
would  not  exist  except  for  the  condition  of  illness.  With  sudden 
or  acute  illness  money  for  these  expenditures  usually  has  to  come 
from  an  emergency  fund,  from  a  radical  readjustment  of  the 
budget,  or  from  special  assistance  from  friends,  relatives  or  a  re- 
lief-giving agency.  Often,  however,  illness,  especially  the  illness 
which  brings  the  family  into  continued  contact  with  a  case  work- 
ing agency,  is  of  a  type  which  requires  a  considerable  period  of 
regular  treatment,  and  the  approximate  expense  of  such  treatment 
should  be  given  proper  recognition  in  the  budget  plan. 

Does  the  securing  of  necessary  recreation  involve  expenditures 
for  carfare,  club  dues,  admission  to  the  movies,  concerts,  theatri- 
cal performances,  and  other  forms  of  amusement?  Or  is  recre- 
ation secured  with  comparatively  little  expense  because  of  free 
neighborhood  facilities  or  a  considerable  amount  of  personal  en- 
tertainment at  home  or  in  the  homes  of  friends  or  relatives  ?  In 
a  particular  family  recreation  may  or  may  not  require  much 
money  outlay  and  the  present  expenditure,  or  lack  of  expenditure, 
may  or  may  not  be  the  way  in  which  a  desirable  recreational 
standard  can  be  best  maintained.  Again  is  there  necessity  for  in- 

[14] 


dividualizing  the  family's  needs  and  developing  the  budget  plan 
accordingly  ? 

Is  one  or  more  newspapers  purchased  regularly?  Is  there 
payment  for  other  reading  material?  Are  all  books,  paper  and 
pencils  provided  free  to  school  children?  If  not,  what  is  their 
approximate  cost?  Is  much  postage  required  for  letters  to  mem- 
bers of  the  family,  relatives  and  friends  who  are  living  elsewhere 
in  this  country  or  abroad? 

In  most  churches  a  contribution  of  money  is  considered  part 
of  the  act  of  worship  and  this  and  other  regular  giving  needs  to 
be  planned  for  in  the  budget,  and  also  club  dues,  union  dues, 
insurance  premiums,  interest  on  debts,  payments  on  debts  or  on 
installment  purchases,  and  other  regular  obligations  which  have 
been  assumed. 

Is  money  to  be  invested  in  the  purchase  of  household  furnish- 
ings and  equipment  of  fairly  permanent  value  ? 

With  the  self-supporting  family  attention  has  also  to  be  given 
to  urging  regular  savings  as  part  of  the  budget  plan,  if  there  is 
any  margin  of  income  above  the  amount  required  for  necessary 
expenditures. 

As  will  be  indicated  by  the  discussion  which  follows,  the  amount 
of  detail  used  in  grouping  this  information  in  the  budget  plan  may 
differ  somewhat  from  family  to  family  because  of  the  need  or 
lack  of  need  of  bringing  certain  types  of  expenditure  under  close 
budget  control.  However,  in  the  collection  of  budget  informa- 
tion, it  is  worth  while  for  the  case  worker  to  have  in  mind  as  a 
guide  in  securing  complete  budget  data  the  following  list  of  ways 
in  which  money  may  be  used  in  addition  to  its  use  for  housing, 
housekeeping  expenditures,  food  and  clothing : 

Expenses  necessitated  by  employment   (carfare,  lunches, 
nursery  care  for  children) 

Expenses  for  health  and  personal  care 

Recreational  expenditures 

Educational  expenditures 

Payments  assumed  under  definite  obligations 

(Church  contributions,  regular  aid  to  relatives,  union 
dues,  club  dues,  interest  on  debts,  payments  on  debts, 
installment  purchases,  insurance  premiums,  etc.) 

[15] 


Cost  of  new  household  equipment  and  furnishings  to  be 
purchased  as  an  investment 

Planned  savings 

The  amount  of  these  various  items  is  fairly  regular  in  a  par- 
ticular family  and  is  usually  easily  obtainable  if  the  family 
can  be  made  to  see  the  importance  of  such  information  in  con- 
nection with  the  preparation  of  the  budget  plan.  In  one  family 
the  total  expenditure  for  these  items  may  need  to  be  only  $1.00 
a  week;  in  another  family  it  may  need  to  be  $5.00  a  week  or  even 
$10.00.  Because  of  this  wide  variation  from  family  to  family 
it  would  seem  especially  desirable  to  think  of  these  various  mis- 
cellaneous expenditures  under  enough  headings  so  that  an  im- 
pression may  be  secured  of  their  relative  functionings.  It  would 
also  seem  desirable  to  secure  sufficient  data  from  each  family 
concerning  special  practices  and  special  needs  in  this  part  of  the 
budget  so  that  a  suitable  budget  plan  can  be  prepared  which  will 
face  facts  in  all  parts  of  the  budget  rather  than  hiding  certain 
facts  by  the  use  of  a  general  budget  heading  entitled  sundries, 
incidentals,  or  miscellaneous. 

II.     BUDGET  METHODS 

There  would  seem  to  be  in  all  budget  work  three  distinct 
steps :  first,  the  securing  of  necessary  information  as  the  basis 
for  the  budget  plan;  second,  the  preparation  of  the  budget  plan 
in  written, form;  and  third,  the  utilization,  of  the  budget  plan  in, 
securing  desired  improvements  in  the  family's  living  standards. 

'  A.    SECURING  BUDGET  INFORMATION 

Two  types  of  information  are  essential  as  the  basis  for  the 
budget  plan — general  information  concerning  the  usual  cost  of 
maintaining  a  desirable  living  standard  under  local  conditions, 
and  detailed  information  concerning  the  special  cost  of  living 
problems  in  the  family  whose  budget  is  planned. 

General  information  concerning  the  cost  of  maintaining  a  de- 
sired living  standard  at  a  particular  time  in  a  particular  com- 
munity will  come  if  the  case  worker  constantly  practices  indi- 
vidualized budget  planning  in  connection  with  her  case  work. 
Usually,  however,  it  proves  helpful  to  case  workers  to  have  a 
guide  for  estimating  minimum  living  costs,  especially  with  refer- 


ence  to  food,  as  an  index  of  the  amount  belo,w  which  it  is  im- 
possible to  expect  that  a  desirable  living  standard  can  be  main- 
tained. Such  a  guide  should  not  be  prepared  on  the  basis  of  in- 
formation secured  from  families  who  are  living  at  less  than  a 
subsistence  level ;  it  should  be  based  on  accurate  data  secured  from 
local  families  who  are  actually  maintaining  a  fairly  desirable 
living  standard,  or  on  detailed  estimates  prepared  by  specially 
qualified  social  workers  with  reference  to  the  articles  required 
for  the  maintenance  of  such  a  standard  and  their  cost  at  the 
present  time  in  the  local  community. 

Such  a  guide  has  been  prepared  in  an  excellent  way  by  Miss 
Florence  Nesbitt  for  the  Chicago  Council  of  Social  Agencies* 
and  her  pamphlet  gives  many  helpful  suggestions  concerning  the 
methods  by  which  such  a  guide  can  be  prepared  and  kept  properly 
revised.  A  guide  for  estimating  weekly  costs  of  food  and  cloth- 
ing is  issued  from  time  to  time  by  the  Committee  on  Home  Econ- 
omics of  the  New  York  Charity  Organization  Society,  and  the 
Dietetic  Bureau  of  Boston  has  an  excellent  and  very  detailed 
schedule  for  estimating  food  costs.  Similar  guides  have  been 
prepared  for  the  use  of  social  agencies  in  other  cities,  and  it  is 
recommended  that  more  such  schedules  be  prepared  for  the  joint 
use  of  social  agencies  working  in  a  particular  locality. 

However,  absolute  dependence  upon  such  general  budget  esti- 
mates is  believed  by  this  Committee  to  be  a  dangerous  practice, 
and  it  is  strongly  recommended  that  they  be  prepared  and  used 
simply  as  a  guide  and  that  any  budget  for  a  family  be  planned 
mainly  upon  the  basis  of  data  secured  during  the  investigation  con- 
cerning the  cost  of  maintaining  the  living  standard  desired  for  this 
family — not  for  an  average  family. 

As  indicated  in  an  earlier  section,  there  is  a  wide  range  of  in- 
formation concerning  the  particular  family  situation  which  has  a 
direct  bearing  upon  the  budget  plan.  Most  of  this  information 
is  secured  from  the  family,  but  much  important  budget  informa- 
tion is  also  secured  from  relatives,  friends,  employers,  neighbors, 
schools,  churches,  social  agencies,  health  agencies  and  other 
sources  of  information  used  in  the  course  of  an  investigation. 


*Bulletin  No.  5,  April,  1919.  The  Chicago  Standard  Budget  for 
Dependent  Families.  The  Chicago  Council  of  Social  Agencies,  165  North 
Michigan  Avenue,  Chicago,  111.  Price,  25  cents. 

[17] 


Much  of  the  essential  budget  information  is  secured  normally 
in  the  process  of  investigation,  but  it  is  well  for  the  case  worker 
to  have  in  mind  the  various  factors  which  probably  affect  expendi- 
tures in  this  particular  family  and  to  secure  in  her  investiga- 
tion the  data  essential  for  the  preparation  of  the  budget  plan. 
For  instance,  information  concerning  present  employment  usually 
helps  us  to  judge  of  the  probable  amount  and  regularity  of  income, 
but  it  should  also  give  us  fairly  definite  data  about  expenditures 
for  carfare,  clothing,  food  and  other  items  affected  by  employ- 
ment. Investigation  concerning  health  conditions  should  give 
definite  information  with  reference  to  any  probable  extra  expense 
for  health  care,  and  also  with  reference  to  any  modifications  in 
present  expenditures  as  necessitated  by  health  conditions.  In- 
formation concerning  recreational,  educational  and  religious  cus- 
toms should  give  necessary  data  with  reference  to  the  amount  of 
expenditures  at  present  required  and  also  any  changes  in  expendi- 
ture advocated  in  the  treatment  plan. 

As  already  stated,  the  budget  plan  is  not  an  isolated  factor  in 
case  work.  It  should  profit  by  all  the  information  which  is  col- 
lected during  the  process  of  investigation.  Its  preparation  should 
help  to  crystallize  into  usable  form  the  various  financial  facts 
secured  in  the  investigation,  and  the  worker  who  prepares  it 
must  not  lose  sight  of  the  value  of  the  more  general  aspects  of  the 
investigation  in  interpreting  the  underlying  reasons  for  the  various 
detailed  budget  practices  revealed. 

In  her  contacts  with  the  family  the  visitor  can  secure  much 
valuable  information  by  the  practice  of  accurate  observation  con- 
cerning family  and  personal  customs,  housing  conditions,  dietary 
habits,  clothing  sufficiency  or  deficiency,  the  adequacy  of  house 
furnishings  and  working  equipment,  the  amount  of  thriftiness 
in  the  use  of  money  and  articles  purchased,  etc. 

If  possible,  however,  it  usually  proves  far  more  satisfactory, 
as  well  as  more  accurate,  to  take  the  necessary  time  to  talk  over 
in  considerable  detail  the  amount  and  nature  of  customary  ex- 
penditures in  addition  to  talking  over  with  the  family  the  amount 
and  source  of  customary  income. 

Information  about  expenditures  is  most  easily  secured  with 
reference  to  fixed  items  like  rent,  insurance,  carfare,  lunch  money, 
church  contributions,  union  or  other  dues,  debt  or  installment 

[18] 


payments,  etc.  The  amount  paid  for  other  items  in  the  budget  is 
also  fairly  easily  obtainable,  especially  if  you  make  inquiries 
definite  and  concrete.  For  instance,  a  question  concerning  the 
price  now  being  paid  for  milk,  eggs,  butter,  cheese,  stew  meat, 
sugar,  potatoes,  coal,  oil,  wood,  shoes,  stockings,  or  other  items 
frequently  purchased,  brings  a  ready  response  in  these  days  of 
changing  prices. 

A  quick  and  a  fairly  accurate  reply  usually  comes  also  to 
questions  concerning  the  quantity  of  articles  usually  purchased 
and  the  frequency  of  such  purchases.  Questions  concerning 
comparative  expenditures  now  and  previously  are  also  good 
means  of  securing  information.  "Are  food  prices  higher  in  this 
neighborhood  than  the  one  from  which  you  just  moved?"  "Does 
John»have  to  pay  more  for  carfare,  lunches  and  clothing  in  his 
new  job?"  "Do  you  find  that  it  costs  more  to  light  and  heat  these 
rooms  than  it  did  the  last  ones  you  lived  in?"  "How  much  milk 
do  you  buy  a  day?"  "How  long  do  Johnnie's  shoes  wear  before 
having  to  be  repaired,"  etc. 

Quantities  and  prices  and  the  nature  of  various  expenditures 
are  matters  of  considerable  interest  to  most  women,  especially 
if  the  income  is  small  and  the  woman  is  trying  to  make  every 
penny  count  to  the  utmost.  A  small  amount  of  interested  and 
tactful  questioning  is  usually  all  that  is  necessary  to  start  the 
conversational  ball  rolling  along  the  desired  track  and  the  neces- 
sary information  is  secured  accompanied  by  the  explanations 
which  are  so  essential  in  determining  the  value  of  the  family's 
present  expenditures  and  the  modifications  in  them  which  should 
be  made  eventually  if  possible. 

Preferably  no  attempt  should  be  made  in  this  part  of  the  budget 
work  to  make  any  recommendations  concerning  budget  adjust- 
ments. This  is  part  of  investigational  work  and  hints  concerning 
what  the  visitor  considers  desirable  may  influence  decidedly  what 
information  is  given  by  the  family.  Also,  premature  recommen- 
dations concerning  changes  in  expenditures  may  interfere  decid- 
edly with  any  large  and  more  important  recommendations  based 
on  a  more  thorough  knowledge  of  the  situation.  Money  is  not 
created  by  any  amount  of  budget  advising  and  the  worker  who 
tells  the  family  to  buy  four  quarts  of  milk  a  day  without  also 
suggesting  where  economies  can  be  practiced  most  wisely  in  other 

[19] 


parts  of  the  budget  often  finds  that  her  advice  is  not  followed 
unless  she  gives  the  family  money  for  it,  or  she  may  find  that  in 
order  to  buy  the  milk  the  family  has  made  certain  adjustments 
which  may  later  cause  serious  budget  difficulties. 

In  addition  to  securing  information  by  observation  and  by  the 
guiding  of  conversation,  it  is  often  desirable  to  secure  a  larger 
amount  of  detailed  information  as  the  basis  for  the  budget  plan 
by  asking  some  member  of  the  family  to  keep  a  record  of  all 
income  and  expenditures  during  a  period  of  a  week  or  longer. 

If  the  family  has  not  been  in  the  habit  previously  of  keeping 
accounts,  it  is  better  not  to  ask  the  family  to  use  a  special  form 
for  the  keeping  of  this  record  but  to  let  them  write  down  day  by 
day  on  a  blank  piece  of  paper  the  source  and  amount  of  all  in- 
come and  the  nature  and  amount  of  all  expenditures. 

With  people  of  more  education  than  is  customary  among  many 
families  under  the  care  of  a  case-working  agency,  the  use  of  a 
special  blank  for  the  recording  of  desired  information  often  aids 
in  the  accuracy  of  its  collection.  However,  if  reading  and  writing 
is  done  only  with  considerable  difficulty,  a  record  form  is  usually 
rather  appalling  when  first  used,  even  if  the  form  has  been  ruled 
and  worded  in  the  simplest  way.  Experience  in  having  families 
keep  accounts  for  the  first  time  seems  to  indicate  that  a  far  more 
accurate  record  is  more  easily  secured  if  the  person  who  is  keeping 
the  account  is  left  free  to  write  it  at  first  according  to  the  way 
which  seems  easiest  to  him  or  to  her. 

Later  on,  if  the  keeping  of  accounts  is  to  be  a  part  of  budget 
supervision,  the  use  of  a  simple  account  form  is  of  value  in  hold- 
ing interest  and  in  helping  the  family  to  learn  how  to  use  their 
money  to  better  advantage. 

The  purpose  of  having  the  family  keep  any  kind  of  a  record 
during  a  period  of  investigation  or  re-investigation  is  to  provide 
accurate  information  for  the  social  worker.  It  would  seem 
therefore  that  the  simplest  possible  method  should  be  used,  even 
if  it  has  but  little  educational  value  to  the  family  in  comparison 
with  a  slightly  more  elaborate  form  of  record-keeping  which 
might  be  utilized. 

If  the  budget  discussion  has  indicated  need  for  detailed  infor- 
mation concerning  recreational,  educational,  health,  food,  fuel  or 
other  expenditures,  the  family  may  be  asked  to  keep  a  record 

[20] 


of  only  these  expenditures  rather  than  for  all  expenditures.  Much 
can  also  be  learned  by  having  a  record  kept  of  the  kinds  of  food 
used  at  different  meals  by  the  family  group,  or  the  approximate 
amount  of  different  kinds  of  food  used  by  some  member  of  the 
family  whose  health  indicates  a  need  for  special  dietary  super- 
vision. 

A  written  inventory  of  clothing  and  household  furnishing  and 
equipment  is  often  of  service  in  providing  data  concerning  neces- 
sary expenditures  in  the  future,  and  it  also  removes  the  need  for 
detailed  questioning  which  may  seem  "over  personal"  to  both  vis- 
itor and  family. 

Such  written  records  are  a  valuable  part  of  budget  investiga- 
tion, but  it  is  recommended  that  too  much  dependence  be  not 
placed  upon  them  as  the  sole  source  of  information  concerning 
the  family's  expenditure  habits.  For  instance,  during  the  period 
for  which  a  household  account  was  kept  the  income  may  have 
been  more  or  less  than  it  will  be  during  the  time  for  which 
the  budget  is  being  planned,  and  the  expenditures  correspondingly 
different.  Or  some  special  expenditures  may  have  been  made — 
an  unusual  amount  of  clothing  may  have  been  purchased,  or  some 
special  article  of  household  furnishings  or  equipment,  or  it  may 
have  been  necessary  to  pay  a  full  month's  rent  out  of  a  week's 
salary,  or  six  week's  arrears  in  insurance  premiums,  or  perhaps 
a  considerable  sum  for  health  care  or  for  some  .special  recreational 
outing. 

Also,  the  data  in  the  account  may  be  inaccurate  or  incomplete 
because  of  carelessness  in  recording  all  items  or  in  recording  a 
single  item  more  than  once,  as  often  happens  if  children  are  keep- 
ing the  account  because  of  parent's  inability  to  read  and  write  in 
English.  For  the  sake  of  accuracy,  therefore,  it  is  usually  better 
to  have  the  man  or  woman  in  the  family  keep  this  investigation 
record  in  a  foreign  language,  if  they  can  do  so,  rather  than  to 
use  children  for  the  keeping  of  the  account  in  English  unless  they 
are  old  enough  to  feel  responsible  for  its  accuracy. 

With  some  few  families,  too,  the  keeping  of  an  account  pro- 
vides an  opportunity  for  the  use  of  the  imagination  with  reference 
to  the  expenditures  which  they  would  like  to  make,  or  the  income 
which  they  would  like  to  have  the  visitor  think  they  receive  and 
the  expenditures  which  they  think  it  would  please  her  to  know 

[21] 


they  made.  To  the  trained  case-worker,  however,  such  planned 
inaccuracies  are  usually  fairly  obvious,  because  of  the  minor  dis- 
agreements between  oral  and  written  statements  which  nearly  al- 
ways creep  in  unless  both  are  founded  on  the  truth. 

Even  the  most  accurate  account  gives  no  information  concern- 
ing the  reasons  for  present  budget  practices,  although  it  gives 
much  valuable  information  about  past  income  and  expenditures. 
Its  data  supplements  other  information  secured  in  the  course  of 
the  investigation,  but  it  would  seem  a  dangerous  practice  to  base 
a  budget  plan  upon  the  data  from  such  an  account  unless  its 
limitations  were  fully  understood.  The  successful  budget  plan  is 
based  upon  the  maximum  of  knowledge  concerning  the  family's 
present  budget  practices  in  comparison  with  desirable  practices, 
and  the  account  provides  the  finishing  touches  to  such  knowledge 
rather  than  its  main  support.  It  may  or  may  not  be  essential  for 
the  successful  planning  of  a  budget,  and  it  would  seem  that  the 
social  worker  who  feels  that  she  cannot  plan  a  budget  for  a  family 
simply  because  the  family  cannot  keep  an  accurate  account,  or 
are  unwilling  to  do  so,  has  a  limited  appreciation  of  the  function 
of  budget  planning  and  the  way  in  which  it  can  be  utilized  in 
case-work. 

B.     METHODS  OF  BUDGET  PREPARATION 

One  of  the  most  important  things  in  promoting  efficient  budget 
planning  in  social  case  work  is  a  special  budget  form  suitable 
for  use  as  part  of  the  case  record.  This  allows  the  entrance  of 
budget  facts  in  a  uniform  and  systematic  way  and  removes  need 
for  constant  writing  of  budget  headings.  It  makes  budget  plans 
more  easily  available  for  reference  and  comparison  than  if  they 
were  scattered  through  the  case  history,  and  has  the  added  ad- 
vantage of  helping  to  shorten  the  case  record  by  removing  budget 
facts  and  plans  from  the  body  of  the  record. 

Certain  points  have  been  proven  by  experience  to  be  essential 
factors  in  making  a  budget  record  form  of  the  maximum  service. 
There  should  be  several  parallel  columns  in  which  can  be  entered 
successive  budgets  as  planned,  for  but  rarely  does  the  family's 
budget  plan  stay  stationary  in  these  days  of  changing  wages  and 
prices.  If  there  is  only  a  single  column  there  is  much  less  likeli- 
hood that  budgets  will  be  kept  constantly  revised  and  up  to  date 

[22] 


because  extra  work  is  involved  in  starting  a  new  budget  sheet  in 
comparison  with  simply  filling  a  new  column  on  a  sheet  that  is 
already  started.  Also  there  is  much  of  significance  in  the  figures 
in  successive  budget  plans  and  these  are  most  easily  compared 
if  placed  side  by  side. 

Another  point  that  is  important  is  the  use  of  a  sufficient  num- 
ber of  budget  headings  to  give  necessary  detail  concerning  the 
amount  and  nature  of  the  various  expenditures.  In  statistical 
studies  of  living  costs  it  is  usually  customary  to  use  a  compara- 
tively small  number  of  headings,  and  to  include  under  the  heading 
Miscellaneous  and  Sundries,  many  items  of  small  importance  in 
comparison  with  total  expenditures,  but  of  distinct  importance  to 
the  case  worker  who  is  interested  in  developing  better  standards 
of  health  care,  recreation,  or  education  in  a  certain  family  under 
her  care. 

The  primary  purpose  of  budget  planning  in  social  case  work  is 
the  rendering  of  service  to  the  individual  family,  and  any  statisti- 
cal use  of  the  budget  information  is  of  secondary  importance. 
The  primary  purpose  of  statistical  studies  of  living  costs  is  the 
determination  of  general  tendencies  in  income  and  expenditures 
in  particular  localities  or  particular  community  groups,  rather  than 
an  effort  to  render  service  to  an  individual  family. 

The  information  secured  by  the  social  worker  with  reference 
to  actual  family  expenditures  is  often  of  considerable  value  when 
grouped  statistically.  If  budget  data  is  provided  in  sufficient 
detail  in  all  instances,  it  can  be  combined  under  the  general  head- 
ings selected  by  the  statistician,  and  there  is  usually  but  little 
difficulty  in  using  such  material  statistically  even  if  identically 
the  same  budget  headings  are  not  used  for  all  families.  However, 
it  would  seem  preferable  to  consider  the  budget  in  case  work  as 
a  means  of  family  service  rather  than  as  a  source  of  general 
information,  and  to  use  sufficient  flexibility  in  budget  headings 
so  that  any  desired  expenditure  may  be  placed  under  budget  con- 
trol no  matter  how  small  it  may  be  in  comparison  with  the  family's 
total  living  costs. 

Also  it  is  worth  while  to  remember  that  the  budget  divisions 
vary  considerably  in  different  communities.  For  instance,  in 
some  places  expenditures  for  carfare  and  lunches  is  compara- 
tively rare  because  of  the  close  proximity  of  residential  and  em- 

[23] 


ployment  districts.  In  a  rural  or  semi-rural  section  the  budget 
divisions  are  usually  quite  different  from  those  in  a  large  city. 
It  is  therefore  worth  while  to  use  in  the  budget  record  form  the 
headings  which  best  describe  the  purpose  of  the  various  expendi- 
tures most  frequently  made  by  the  families  under  the  care  of  the 
case-working  agency,  and  to  supplement  these  general  headings 
as  necessary  to  meet  the  needs  of  a  particular  case. 

On  the  following  page  will  be  found  a  reproduction  of  the 
budget  record  form  used  by  the  New  York  Charity  Organization 
Society,  which  shows  the  way  in  which  the  various  budget  columns 
are  arranged  and  the  budget  headings  which  seem  most  service- 
able under  New  York  conditions.  In  the  Chicago  Standard  Bud- 
get for  Dependent  Families,  to  which  reference  has  already  been 
made,  slightly  different  budget  headings  are  used,  and  there  is 
very  full  discussion  of  the  items  of  expenditure  customarily  in- 
cluded under  the  various  headings. 

As  will  be  seen  by  the  budget  sheet  here  reproduced,  it  has 
been  found  desirable  to  include  at  the  top  of  each  budget  column 
a  place  where  may  be  entered  the  number  of  adults  and  children 
whose  expenses  are  to  be  met  during  the  period  for  which  the 
particular  budget  is  planned.  As  every  case  worker  knows,  the 
size  of  the  family  actually  at  home  varies  considerably  from  time 
to  time.  Tony  may  be  in  the  country  for  the  summer,  Mary  may 
be  in  the  hospital  for  special  treatment,  the  father  of  the  family 
may  be  temporarily  in  a  tuberculosis  sanatorium,  a  new  baby 
may  have  arrived,  or  the  size  of  the  family  may  have  been  de- 
creased by  death.  This  information  is,  of  course,  in  the  body  of 
the  case  record,  but  it  is  also  essential  to  have  it  presented  for 
easy  reference  in  connection  with  the  budget  plan.  Otherwise 
there  is  danger  that  increase  or  decrease  in  income  or  expendi- 
tures will  not  be  fairly  interpreted  because  of  lack  of  knowledge 
of  the  temporary  or  permanent  change  in  the  size  of  the  family 
for  whom  the  budget  is  planned. 

If  relief  grants  are  made  to  families  under  the  budget  system, 
it  is  also  desirable  to  have  a  place  on  the  budget  sheet  to  enter 
the  total  amount  of  relief  given  during  a  certain  period  of  time 
in  comparison  with  needed  relief  as  estimated.  An  emergency 
situation  may  create  a  need  for  extra  relief  in  a  particular  case, 
or  extra  income  may  make  possible  a  decided  reduction  in  relief 

[24] 


BUDGET  FOR. 

District 


JONES 


BRONX 


Case  No.        15932 


Oct.  1 
1918 

Jan.   1 
1919 

Feb.  8 
19!9 

April  1 
1919 

July  1 
1919 

Adults  supported  by  budget 

1 

1 

1 

1 

1 

Children       "        "       " 

4 

4 

4 

2 

4 

WEEKLY  INCOME 

Family: 

Man 

Woman 

4.00 

5.00 

6.00 

6.00 

Child 

7.00 

Lodger 

Other  sources  : 

Relatives 

1.50 

1.50 

2.00 

1.00 

1.00 

Friends 

Employer 

Church 

2.00 

2.00 

3.00 

2.00 

1.50 

c.  o.  s. 

12.00 

11.25 

16.00 

6.00 

6.00 

TOTAL 

19.50 

19.75 

21.00 

15.00 

21.50 

WEEKLY  EXPENDITURES 

Rent 

4.30 

4.30 

4.30 

4.30 

4.30 

Fuel,  light,  household  supplies 

.  !-75 

2.00 

2.00 

1.50 

1.00 

Clothing 

3.00 

2.75 

2.75 

1.50 

3.30 

Food 

9.50 

9.75 

10.50 

7.00 

9.50 

Nursery  care 

Lunch  money 

1.50 

Carfare 

.60 

Insurance,  dues 

.30 

.30 

.30 

.30 

.30 

Health  care 

.20 

.30 

.80 

.20 

.30 

Church,  education,  recreation 

.45 

.35 

.35 

.20 

.70 

TOTAL 

19.50 

19.75 

21.00 

15.00 

21.50 

QUARTERLY  SUMMARY 

Oct.  1 
1918 

Jan   1 
1919 

April  1 
149 

July  1 
1919 

Estimate  of  C.  O.  S.  aid 
during  coming  quarter 

156.00 

146.25 

78.00 

78.00 

Amount  spent  during 
preceding  quarter 

149.50 

156.00 

185.19 

78.00 

Note;   Blank  spaces  for  extra  budget  headings  omitted  in  reproduction  of  budget  form 


25] 


grants  below  the  amount  estimated.  In  most  cases,  however,  the 
amount  of  relief  indicated  by  a  carefully  planned  budget  should 
agree  closely  with  the  amount  actually  spent  from  relief  funds. 
If  much  less  is  used  it  shows  either  that  insufficient  relief  is  being 
provided  for  the  maintenance  of  the  desired  living  standard,  or, 
if  the  family  seems  to  be  managing  satisfactorily,  that  the  budget 
has  been  incorrectly  estimated.  If  much  more  relief  than  esti- 
mated has  been  given  without  any  emergency  situation  having 
existed,  it  may  show  unnecessary  relief  has  been  provided,  or 
that  the  income  from  earnings  and  other  sources  was  over- 
estimated or  the  amount  of  necessary  expenditures  under-esti- 
mated. Such  information  is  important  from  the  case  work  stand- 
point as  well  as  from  the  budget  standpoint  and  a  place  for  its 
entrance  on  the  budget  sheet  goes  far  in  preventing  the  budget 
becoming  a  "paper  budget"  without  direct  influence  on  the  relief 
grant,  if  such  a  grant  is  included  in  the  budget  plan. 

The  time  when  the  budget  shall  be  planned  is  another  point  in 
connection  with  budget  preparation  and  also  the  length  of  time 
for  which  the  budget  shall  be  planned. 

Usually  it  is  worth  while  to  enter  definite  information  con- 
cerning income  or  expenditures  on  the  budget  sheet  as  soon  as  it 
is  determined  that  such  income  or  expenditures  will  probably 
continue  approximately  the  same  for  quite  a  period  of  time.  If 
Tony  is  earning  $14  a  week  in  a  regular  position,  if  the  church 
has  promised  to  give  the  family  $2.00  a  week,  if  the  rent  is  $18 
a  month  and  the  insurance  fifty  cents  a  week,  there  is  no  reason 
why  there  should  be  delay  in  entering  these  and  other. similar  facts 
on  the  budget  sheet  and  every  reason  why  such  information  should 
be  made  easily  available  for  reference  during  the  final  preparation 
of  the  budget  plan. 

It  is  doubtful,  however,  if  the  case  worker  should  attempt  to 
prepare  a  complete  budget  plan  until  the  investigation  is  sufficient- 
ly completed  and  the  treatment  plan  sufficiently  formulated  so 
that  it  is  possible  to  judge  very  accurately  what  will  be  the  family's 
average  income  and  expenditures  per  week  or  per  month  during 
a  certain  coming  period  of  time. 

Even  with  considerable  knowledge  concerning  the  family  situ- 
ation there  is  difficulty  in  making  an  estimate  of  average  income 
and  expenditures  over  a  long  period  of  time.  It  is  much  easier 

[26] 


to  judge  of  their  approximate  amount  during  a  coming  week  or 
month  than  during  a  coming  six  months  or  year.  However,  plan- 
ning a  budget  for  too  short  a  period  requires  a  considerable 
amount  of  extra  office  work,  and  it  seems  to  be  most  satisfactory 
to  plan  budgets  on  a  three-months  basis,  unless  there  is  reason  to 
expect  that  there  is  going  to  be  a  radical  change  in  income  or  ex- 
penditures within  a  shorter  period  than  three  months. 

It  also  simplifies  the  budget  work  in  a  social  agency  to  have 
budgets  for  continuing  cases  planned  for  a  three-month  period 
beginning  at  definite  dates  during  the  year,  and  to  have  new  bud- 
gets or  revised  budgets  prepared  to  represent  average  income  and 
expenditures  during  any  intervening  period  before  the  regular 
budget  planning  date. 

In  a  well  organized  agency  it  would  seem  that  it  would  be 
unnecessary  to  have  budgets  of  cases  under  active  care  reviewed 
four  times  a  year,  but  in  actual  practice  this  is  not  the  case.  Earn- 
ings increase  or  decrease,  and  a  change  of  employment  may  mean 
a  marked  difference  in  expenditure.  Expenditures  for  fuel  and 
light  are  different  at  different  seasons  of  the  year,  and  increases 
in  rent,  food,  fuel  and  clothing  costs  may  make  a  fairly  adequate 
budget  an  inadequate  budget  within  a  comparatively  short  period 
of  time.  A  family  may  need  at  a  particular  time  to  make  extra 
expenditures  for  clothing,  for  household  furnishings  or  equip- 
ment, for  health  care,  education  or  recreation.  If  the  case  worker 
is  utilizing  the  budget  as  a  real  aid  in  her  case  work  radical 
changes  in  income  or  expenditure  are  usually  followed  fairly 
quickly  by  a  corresponding  budget  revision.  The  minor  budget 
changes,  however,  are  frequently  not  entered  on  the  budget  sheet 
under  the  pressure  of  other  work  unless  there  is  a  regular  time 
for  budget  review  by  the  case  worker  and  the  supervisor. 

Whether  the  budget  figures  are  average  figures  per  week  or 
per  month  depends  upon  whether  the  family  income  is  mainly 
on  a  weekly  or  a  monthly  basis.  Usually  small  income  families 
are  more  accustomed  to  think  of  their  expenditures  on  a  weekly 
basis,  and  it  is  easier  to  secure  from  them  estimates  or  records  of 
weekly  income  and  expenditures.  Rent  is  most  frequently  a 
monthly  expenditure,  but  this  one  item  can  be  changed  to  a  week- 
ly amount  more  easily  than  can  the  various  other  weekly  estimates 
be  changed  to  monthly.  Also  the  weekly  budget  is  usually  of 

[27] 


greater  service  in  helping  families  to  make  budget  adjustments 
because  the  figures  are  smaller  and  the  actual  and  estimated 
amounts  more  easily  compared  by  people  with  comparatively  little 
education.  If  the  family  is  trying  to  manage  a  monthly  income, 
especially  if  the  income  has  previously  been  weekly,  it  may  prove 
advisable  to  plan  a  monthly  budget,  but  the  weekly  budget  in  most 
cases  proves  simpler  and  more  effective. 

As  already  stated,  the  budget  figures  are  average  figures  as  es- 
timated by  the  case  worker  on  the  foundation  of  the  facts  secured 
in  her  investigation  and  her  knowledge  of  the  situation  which  she 
expects  will  exist  during  the  budget  period  under  the  plan  of  treat- 
ment. If  a  woman  earns  $6.00  one  week,  and  $3.00  the  next 
week,  and  perhaps  none  the  next  week,  her  average  earnings  are 
$3.00  a  week  and  this  is  the  amount  to  be  entered  on  the  budget 
sheet,  providing  the  case-worker  expects  that  the  present  irregular 
employment  will  continue  during  the  budget  period.  If,  however, 
she  expects  that  the  woman  will  be  working  more  regularly  in  the 
near  future,  or  working  none  at  all,  a  proportionately  higher  or 
lower  budget  figure  should  be  used. 

If  the  probable  clothing  expenditure  during  the  quarter  is  $40 
the  weekly  budget  item  for  clothing  is  $3.10,  although  not  exactly 
this  amount  may  be  spent  in  any  one  week.  With  reference  to 
the  other  budget  items  effort  should  also  be  made  to  use  figures 
which  will  be  "safe  averages." 

Absolute  accuracy  in  budget  figures  is  not  essential,  as  is  the 
case  with  the  household  account,  and  speed  in  adding  the  budget 
columns  is  most  certainly  essential  in  relieving  the  labor  of  bud- 
get planning;  therefore  it  is  usually  best  to  use  no  figures  for 
cents  in  the  budget  plans  except  five  and  zero.  For  instance,  if 
the  food  expenditure  is  usually  $12.48  a  week,  use  the  amount  of 
$12.50  in  the  budget.  If  the  rent  is  $16.50  a  month  call  it  $3.80 
a  week  instead  of  $3.81,  the  exact  three- thirteenths  of  the  monthly 
expenditure. 

In  the  budget  plan  for  the  self-supporting  family  the  total  ex- 
penditures agree  absolutely  with  total  earnings  if  the  budget  is 
properly  planned.  The  expenditure  items  in  the  budget  may  or 
may  not  agree  with  actual  present  expenditures  according  to 
whether  or  not  adjustments  are  judged  by  the  case  worker  to  be 
desirable  and  practicable  during  the  budget  period ;  and  they  may 

[28] 


or  may  not  be  the  same  as  the  ones  recommended  in  the  guide 
for  estimating  the  cost  of  desirable  living  standards  in  the  local 
community.  However,  if  any  of  the  items  are  remarkably  below 
such  standards  and  no  larger  amount  can  be  secured  by  budget 
readjustments,  the  item  or  items  should  be  marked  low  or  very 
low  and  the  total  income  inadequate,  unless  there  is  some  reason 
why  a  low  expenditure  for  these  items  is  all  that  is  necessary  in 
this  particular  family. 

In  the  budget  plan  for  the  family  whose  present  income  is  to 
be  supplemented  by  a  relief  grant  the  total  income  from  all  sources 
should  also  be  in  absolute  agreement  with  total  necessary  expendi- 
tures as  estimated.  The  amount  of  these  expenditures  is  far  more 
difficult  to  estimate,  however,  than  is  the  case  with  self-supporting 
families,  for  the  death,  illness  or  other  cause  which  has  created 
the  condition  of  dependence  often  brings  changes  in  family  com- 
position and  necessary  expenditures  so  that  family  as  well  as 
social  worker  has  but  little  data  based  on  actual  experience  as  a 
guide  in  estimating  living  costs  under  the  new  conditions. 

The  present  income  is  often  inadequate  and  data  concerning 
present  living  costs  may  give  a  false  impression  concerning  the 
family's  living  costs  under  more  favorable  conditions.  If  a  family 
has  only  $8.00  to  spend  for  food  that  is  all  that  is  spent  for  food, 
but  not  of  necessity  will  this  amount  keep  the  family  properly 
nourished  or  be  the  amount  which  should  be  entered  in  the  budget 
plan. 

In  preparing  budget  estimates  for  dependent  families  it  is 
therefore  especially  necessary  to  secure  considerable  data  about 
the  following  factors :  the  family's  budget  when  the  income  was 
fairly  adequate  (if  such  a  condition  ever  existed!),  the  amount  of 
change  necessitated  by  changes  in  family  composition  or  expendi- 
ture needs,  the  adequacy  or  inadequacy  of  present  practices,  and 
the  probable  living  costs  during  the  budget  period  as  indicated 
by  information  from  the  family  and  other  sources  and  by  the 
worker's  knowledge  of  normal  living  costs  under  local  conditions. 
Even  then  it  is  usually  worth  while  to  give  relief  under  a  tenta- 
tive budget  plan  until  there  can  be  more  information  at  hand 
about  the  family's  necessary  living  costs  under  present  conditions. 

In  some  social  agencies  the  custom  is  followed  of  estimating 
the  cost  of  maintaining  a  desirable  living  standard  for  dependent 

[29] 


families  according  to  figures  of  normal  living  costs  and  then  giv- 
ing relief  so  that  the  total  income  is  above  or  below  this  standard 
as  deemed  desirable  by  the  needs  of  the  particular  situation.  Such 
budget  planning  is  far  simpler  than  the  method  here  advocated, 
but  it  would  seem  that  it  had  a  far  more  limited  value  in  social 
case  work. 

It  is  believed  by  this  Committee  that  a  budget  should  be  as  true 
a  statement  of  fact  as  can  be  expected  in  a  prophetical  statement. 
A  budget  which  estimates  that  a  family  needs  $20.00  a  week  to 
cover  necessary  expenditures,  and  provides  further  information 
that  the  total  income  as  known  is  $16.00  or  $25.00,  is  not  present- 
ing a  true  picture  of  what  it  is  expected  that  the  family  will  spend 
for  the  various  budget  items.  A  smaller  or  larger  income  may 
be  the  amount  actually  required  by  the  family  to  maintain  a  de- 
sired living  standard,  and  there  would  seem  to  be  no  advantage 
in  entering  as  part  of  the  budget  plan  figures  of  normal  living 
costs  unless  these  were  to  be  approximately  the  amount  used  by 
the  family  and  with  their  total  constantly  maintained  by  relief 
grants. 

The  figures  used  in  a  budget  plan  should  give  an  impression 
of  adequacy,  inadequacy,  or  over-adequacy  to  the  experienced 
case  worker  because  they  will  represent  to  her  a  definite  amount 
of  purchasing  power.  However,  the  final  test  of  the  adequacy 
of  a  budget  is  the  living  standard  which  the  family  is  actually 
able  to  maintain,  and  contact  with  the  family  determines  this 
rather  than  any  budget  figures. 

The  budget  is  a  means  to  an  end  rather  than  an  end  in  itself, 
and  it  is  believed  that  it  can  be  made  of  the  maximum  service  in 
case-work  if  kept  an  honest,  definite  statement  of  expected 
income  and  expenditures  during  a  comparatively  short  period 
of  time. 

C.     UTILIZING  THE  BUDGET  PLAN 

Budget  planning  is  of  comparatively  little  value  in  social  case 
work  unless  it  is  utilized  by  the  case  worker  in  helping  her  to 
understand  the  problems  of  living  costs  in  the  families  under  her 
care  and  assisting  her  in  adjusting  their  income  and  expenditures 
to  the  advantage  of  both  the  family  and  the  community. 

The  preparation  of  the  budget  plan  may  show  that  a  family 
is  already  able  to  use  its  income  to  the  best  possible  advantage 

[30] 


and  that  comparatively  little  attention  to  budget  supervision  is 
necessary  beyond  that  required  to  see  that  adequate  relief  is  pro- 
vided, if  such  assistance  is  being  granted  under  the  budget  plan. 

In  certain  families,  however,  the  preparation  of  the  budget 
shows  that  there  is  need  for  changing  certain  expenditure  habits 
if  the  income  is  to  be  used  to  secure  the  attainment  of  the  desired 
living  standard.  Such  budget  adjustments  do  not  come  simply 
from  the  planning  of  a  budget  in  written  form,  but  require 
definite,  concrete  educational  guidance  to  remedy  any  defects  in 
present  expenditure  tendencies  as  indicated  by  the  facts  revealed 
in  the  budget  investigation. 

Expenditure  habits  are  well  fixed  habits  and  are  changed 
usually  only  with  considerable  difficulty  because  they  are  rooted 
in  personal  likes  and  dislikes  and  also  in  racial  and  community 
customs.  Much  can  be  accomplished  in  helping  families  to  ad- 
just their  expenditures  by  having  them  keep  household  accounts 
regularly  and  using  these  accounts  as  the  basis  for  educational 
advising.  However,  satisfactory  budget  adjustments  will  come 
mainly  from  the  development  of  a  well  organized  plan  of  treat- 
ment which  will  bring  the  family  into  contact  with  the  various 
educational  resources  of  the  community  which  will  be  of  service 
to  them  in  creating  new  ideals  of  life  and  providing  necessary 
information  about  the  way  in  which  such  ideals  can  be  put  into 
practice. 

SUMMARY  AND  CONCLUSIONS 

Budget  planning  in  social  case  work  requires  the  utilization  of 
all  the  information  concerning  past  and  present  budget  practices 
in  a  particular  family  which  can  possibly  be  secured  in  the  in- 
vestigation. It  requires  a  knowledge  of  what  it  will  cost  this 
family  to  maintain  a  desired  living  standard  during  the  period 
for  which  the  budget  is  planned,  and  the  various  resources  in  the 
community  which  can  be  utilized  in  developing  and  maintaining 
such  a  standard.  It  requires  a  well  organized  system  of  budget 
work  which  is  part  of  the  routine  work  of  the  case  working 
agency.  Most  of  all,  perhaps,  it  requires  a  fuller  understanding 
by  the  case  worker  of  the  various  ways  in  which  the  custom  of 
budget  planning  can  be  made  of  definite  service  in  her  work. 
This,  it  is  believed  by  the  Committee,  can  be  attained  if  the 
budget  methods  here  advocated  are  followed. 

[31] 


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